29 states and

33-1/3 Delhi and

Puducherry
66-2/3

33-1/3
 Centre States Individually
33.33 67.67 2.15
Passing the resolution 75 % votes
33.33 41.67 from 20 states
States under control of NDA 17
States under control of Congress 6
Others 7
Centre can block any proposal with
33.33 % votes
At least 12 states required to block any
proposal with 26 % votes
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Which set-off is not allowed.
a) IGST against IGST, CGST, SGST on inputs
b) CGST against SGST on inputs
c) SGST against IGST and SGST on
inputs
d) CGST against IGST and CGST on
inputs

b
What are the taxes levied on inter
–state supply.
a) CGST
b) SGST
c) CGST and SGST
d) IGST

d
Who will notify the rate of tax to
be levied under CGST.
a) Central Govt suo motu
b) State Govt suo motu
c) GST Council suo motu
d) Central Govt. on recommendation of
GST Council.

d
Which of the following taxes will
be levied on imports?
a) CGST
b) SGST
c) CGST and SGST.
d) IGST

d
The tax which is subsumed by
GST.
a) Basic custom duty
b) Service Tax
c) Stamp Duty
d) Tax on electricity